Income Tax
Scottish Income Tax Calculator
Calculate your Scottish income tax across all 6 bands, with pension, student loan, and an England comparison.
Enter your details and click Calculate to see your results.
Scotland's 6 income tax bands 2025/26
| Band | Range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 – £15,397 | 19% |
| Basic | £15,398 – £27,491 | 20% |
| Intermediate | £27,492 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | £125,141 – above | 48% |
Source: Scottish Government / HMRC, 2025/26
National Insurance is set UK-wide. Scottish and English workers pay identical NI regardless of where they live: 8% on earnings between £12,571 and £50,270, then 2% above that.
Where Scotland costs more — and where it doesn't
Under £30,300: Scotland is cheaper (19% Starter rate vs England's 20%). Between £30,300 and £43,662: Scotland costs slightly more (21% Intermediate vs 20%). Above £43,663: Scotland costs significantly more (42% Higher vs England still at 20% Basic). At £50,000: approximately £1,500/year more in Scotland.
| Salary | Scottish tax | English tax | Difference |
|---|---|---|---|
| £25,000 | £2,432 | £2,486 | Scotland saves £54 |
| £35,000 | £4,672 | £4,486 | Scotland pays £186 more |
| £50,000 | £9,844 | £7,486 | Scotland pays £2,358 more |
| £75,000 | £21,844 | £17,236 | Scotland pays £4,608 more |
What is an S tax code?
An S prefix on your tax code (e.g. S1257L) means HMRC identifies you as a Scottish taxpayer. Your employer uses Scottish rates through PAYE. If you have an S code but live outside Scotland, contact HMRC to correct it.
See the exact difference. Toggle the England comparison in the calculator to see how much more or less you pay.
Back to calculator ↑Related Calculators
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See how much you could save through pension, EV, or cycle-to-work salary sacrifice with Scottish tax bands.
This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.